{"data":{"id":"us-de/30-del.-c.-305","jurisdiction":"us-de","citation":"30 Del. C. § 305","heading":"Notice by Division of Accounting of payments to business associations.","body":"For purposes of tax compliance the Division of Accounting shall give notice to the Division of Revenue of payments made to any corporation or other business association when the aggregate payments during the fiscal year exceed $2,000.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 3. Department of Finance","Subchapter I. General Provisions"],"source_url":"https://delcode.delaware.gov/title30/c003/sc01/index.html#305","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"9424f5b0cce992770f34f9192d4a84cd60b4790be693afa6bb816764e814fb84","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-304","next":"us-de/30-del.-c.-306"},"notice":"GroundRules: Original legal text. Not legal advice."}